2011 (1) TMI 1025

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.... 1. The Revenue is in appeal. The short issue involved in these appeals is that whether the cost of selling and distribution expenses are to be included in the assessable value of the goods captively consumed by the assessee for further production or not. The Ld. DR submitted that in the appellant's own case vide order No.972/2003/WZB/C-III dated 11/06/2003 in Appeal No.E/2110/2002,  this Tri....

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....tribution expenses are not to be includable in the assessable value of the goods captively consumed by the respondents. Same view has been confirmed by the Hon'ble apex Court  in the appellant's own case reported as CCE, Pune Vs. Cadbury India Ltd., 2006 (200) ELT 353 (SC). He further submitted that as per the CAS-4 also the selling and distribution expenses are to be excluded from the assess....